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Commissioner Of Income-Tax vs Jewel Cinema on 5 March, 1993

Commissioner Of Income-Tax vs Jewel Cinema on 5 March, 1993
Equivalent citations: 1993 204 ITR 831 J K
Author: B Khan
Bench: R Sethi, B Khan
JUDGMENT
B.A. Khan, J.
1. Whether the Income-tax Officer's order refusing o condone the delay in filing a declaration in Form No. 12 under Section 184(7) of the Income-tax Act, 1961, is appealable under Section 246. This is the all important question posed for our opinion by the Appellate Tribunal. To answer this, it has to be seen whether the crucial order has been passed under Section 184(7) or under Section 185(1)(b) or under Section 185(3). No appeal will lie in the former case as any order passed under Section 184(7) is not appealable under Section 246 but it would certainly lie if it is concluded that the order falls under Section

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